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Failed Verification Error Code 54...What is This? TT Support Can't Answer

Trying to efile state of Massachusetts Business Taxes. Nothing I've tried and nothing 6 (yes, 6!) Turbo Tax support agents have done will allow the taxes to transmit electronically.  I get the error message:  Failed Verification  Error Code 54. I get this message over and over again despite every troubleshooting step TT agents know.  The code says the program is not updated, but TT software says it is.  Uninstalling and reinstalling twice with updates does not change the outcome. The only variable in this year's business taxes versus every other year is that this is a Final Return...the business has been dissolved.    Seems that TT can not figure out why this is happening, I hope some smart person in the community may have a solution.

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